There are two different types of remuneration – you will receive a payment notification for each. Your first type of remuneration from the licence of rights (tacit consent) is subject to the reduced 7% VAT rate

. This applies only if you are registered in Germany, liable for VAT, and have indicated this in your VAT registration details.

No VAT is payable on your second type of remuneration (payouts of the type ‘Remuneration for private copying and reproduction and rental & lending’ – these are also referred to as remuneration for collection services). However, costs are incurred in connection with the remuneration for collection services, which we offset against your remuneration. These costs are subject to 19% VAT. Consequently, the amount of your remuneration from collection services is reduced by both the collection costs and the proportionate 19% VAT on the collection costs.

Different rules apply to rights holders resident abroad.